摘 要如今，全球市场对经济一体化的要求越来越高,企业经营管理要在激烈的国际、国内市场竞争环境中保持生存和健康发展,必须要认真地做好对企业的营运管理能力分析的工作。本文是运用对理论的分析与对案例的分析相结合的科学分析办法,以肇庆动力的概况以及营运资金使用和管理的现状作为主要分析的对象。通过分析肇庆动力对营运资金的管理,总结其存在的主要问题有:营运资金来源不足;对营运资金的使用和成本控制管理相对松懈;公司在营运资金管理过程中缺乏有效的内部风险控制;对营运资金的管理策略过于保守;缺乏对应收账款的全面控制和系统管理。针对上述存在的问题提出的解决措施为:拓宽营运资金来源管理渠道、优化营运资金的使用和成本控制管理、加强营运资金管理的内部风险控制、改变营运资金的管理策略以及进一步加强对应收账款的管理。关键词：肇庆动力 营运资金 内部控制 AbstractNowadays ,the global market demands for economic in tegration is getting higher and higher, and in order to maintain the survival and healthy development of enterprise management in the fierce international and domestic market competition environment, it is necessary to do a good job in analyzing the operation and management ability of the enterprise. This paper is the use of the theory analysis and the case analysis of the combination of scientific analysis methods, Zhaoqing Power Company's overview and working capital use and management of the status quo as the main object of analysis. By analyzing the management of working capital, Zhaoqing Power Company summarizes the main problems: insufficient working capital source, relatively lax use of working capital and cost control management, lack of effective internal risk control in the process of working capital management, and management strategy of working capital is too conservative; Lack of comprehensive control and system management of counter-accounts receivable. The measures proposed to solve the above problems are: broaden the...
